Lewis v. United States
Subsequent history: aff'd, Lewis v. United States, 348 U.S. 419 (1955). (read from the later opinion; check before relying)
Opinion
PER CURIAM.
This is an appeal from a decision of the Municipal Court of Appeals, holding that the occupational tax imposed by Chapter 27A of the Internal Revenue Code, 26 U.S.C. § 3290 (1952), on the business of accepting wagers, is constitutional in its application to the District of Columbia. United States v. Lewis, D.C.Mun.App.1953, 100 A.2d 40 . That decision is clearly correct, in view of United States v. Kahriger, 345 U.S. 22 , 73 S.Ct. 510 , 97 L.Ed. 754 , rehearing denied, 1953, 345 U.S. 931 , 73 S.Ct. 778 , 97 L.Ed. 1360 . “Of course Congress may tax what it also forbids.” United States v. Stafoff, 1923, 260 U.S. 477 at page 480, 43 S.Ct. 197 at page 199, 67 L.Ed. 358 .
Affirmed.
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